Legal Opinion
State v. Delta Air Lines, Inc.
Court of Civil Appeals of Alabama
Decided January 11, 1978No. Civ. 1275PublishedCited by 13 opinions
1Opinion of the Court
This is an appeal by the State from the setting aside of a sales tax assessment. We affirm.
A final assessment for sales tax in the amount of $57,178.30 was entered against Delta Air Lines by the Revenue Department, State of Alabama. The basis of the assessment was that Delta sold meals, snacks and other foods to its passengers when they purchased their tickets in Alabama. According to the State, the purchase of the ticket from Delta was the taxing event, a retail sale.
The undisputed facts are: Delta sells tickets to passengers departing on its flights from Alabama. On certain flights meals,…
2Cases cited8 opinions
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Evco v. JonesSupreme Court of the United States · 1972
- Hamm v. Continental Gin CompanySupreme Court of Alabama · 1964
- State v. Hertz Skycenter, Inc.Court of Civil Appeals of Alabama · 1975
- First National Bank of Birmingham v. StateSupreme Court of Alabama · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
- New England Yacht Sales, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1986
- Air Jamaica, Ltd. v. STATE, DEPT. OF REV.District Court of Appeal of Florida · 1979
- In Re Appeal of U.I.P. Engineered Products Corp.District Court, N.D. Illinois · 1984
- Mississippi State Tax Com'n v. BatesMississippi Supreme Court · 1990
8 more not listed; retrieve them via the Exa API.